ASSTT. CIT Vs. MOTI POLYMERS PVT. LTD.

JUDGEMENT

(1.) THIS Tax Appeal u/s. 260A of the Income -tax Act, 1961 has been filed against the judgment and order dated 02.08.1999 passed by the Income Tax Appellate Tribunal, Ahmedabad in ITA No. 2800/AHD/1993.

(2.) THOUGH the appeal was filed way back in the year 1999, it was not moved for more than ten years. Thereafter, MCA No. 80/2000 was filed for restoration of the appeal, which was dismissed for default and vide order dated 07.03.2011, the appeal was restored on file.

(3.) SINCE this Tax Appeal arises out of the same judgment and order of the Appellate Tribunal, it will be governed by the aforesaid judgment rendered in T.A. No. 588/1999 decided on 16.06.2011 and hence, no elaborate reasons are assigned in this matter.